ANALISIS PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN RASIO (Studi Kasus Pada PT. Unilever Indonesia Tbk.)

Abstract

The purpose of this study was to determine how the assessment of financial performance of PT. Unilever Indonesia Tbk seen from the ratio keuanganya and how the assessment of financial performance of PT. Unilever Indonesia Tbk comparison between the financial ratios with industry averages. Analysis techniques used in this study is Liquidity ratio (Current Ratio), Solvency ratio (Debt To Equity Ratio and Leverage Ratio), Profitability ratio (Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return On Investment, Return On Equity) and Activity Ratios (Inventory Turnover, Total Asset Turnover). The reports used are the financial statements contained in ICMD period 2006 to 2008. Based on research conducted, the results can be determined as follows, seen from the ratio of the overall financial (Rasio Likuiditas, Solvabilitas, Profitabilitas, Aktivitas) assessment of financial performance of PT. Unilever Indonesia Tbk is still not good. While seen from the comparison of financial ratios with industry averages financial performance of PT. Unilever Indonesia Tbk from the years 2006-2008 can be said to be good.